TaxTMI 
TaxTMI 
2012 (10) TMI 34
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....dance with law. 2. The assessee, M/s. Shell Technology Private Limited are registered under the taxable service category of Consulting Engineering Services as per Section 69 of the Finance Act, 1994. The assessee is a 100% Export Oriented Unit, engaged in providing Consulting Engineering Services. They filed CENVAT refund claim on 28-1-2008 of Rs. 66,49,805-00 for the period November 2006 to March 2007. In pursuance of the Notification No. 5/2006-C.E. (N.T.), dated 14-3-2006 for the un-utilized Cenvat Credit of Service Tax which has been paid by them on input services. The claim was based on the ground that all their services were exported to their group companies located outside India and the said activity fall under the definition o....
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....05-00 of Service Tax paid on the above input services. 3. The revisional authority on due verification held that there is no nexus between the 15 services and the services exported. However, it was found that the assessee is eligible for refund claim in respect of five services. Therefore the claim of the assessee was partially allowed. Aggrieved by the said order rejecting the claim for refund in respect of 15 services, the assessee preferred an appeal to the Commissioner of Central Excise (Appeals-II). Out of 15 services, which were the subject matter of appeal, the appellate authority held that in respect of 10 services they are not directly or indirectly related to export services rendered and there were no concrete evidence given....
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....) Whether the Tribunal was right I acting beyond jurisdiction in interpreting the provisions of Statute and holding that the Central Government does not have powers to grant refund? 6. We have gone through the judgment of the Tribunal. Normally, where the Tribunal or this Court takes up group of cases, where common question of law is involved and decides the said question of law which will have application to all the cases, on the basis of which each case is decided on merits. In the entire order of the Tribunal, we do not find any such common question of law, which arose for consideration. On the contrary, as is clear from the order, the question was whether the assessees are entitled to claim for refund, which depended upon ea....
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....Tribunal is in total vaccum without referring to any statutory provisions or Rules and how the circulars are contrary to any statutory provisions. In fact, the amendment on which reliance is placed by the assessee was effected by way of Finance Act, 2010 and by the Parliament. The said fact has been completely lost sight of by the Tribunal. In those circumstances, we are satisfied that whatever is stated as law by the Tribunal, is not supported by any statutory provisions and therefore it is unsustainable. It has not laid down any law as such. Therefore, we are unable to make out in what context the Tribunal wants the revisional authority to decide the case on the basis of the facts. However, we have gone through the order passed by the rev....
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....one at the time the credit has been taken as to whether such credit is admissible in terms of the statutory provision and the rules and notifications made thereunder. They have also observed that before granting refund the field officials will be at liberty to verify the admissibility of the credit. Finally they have concluded by saying that decision is to be taken by the field officials regarding eligibility of not only a particular service as an input service, but also the service received under a particular invoice must be shown to have been consumed for providing output service exported. In other words, it is not only necessary to verify that a particular kind of input service is consumed for providing a particular kind of output servic....